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  • Baker & McKenzie expands UK tax practice
    John Fairley, a former senior international tax partner at Ernst & Young, has joined Baker & McKenzie, the US global law firm, as a senior consultant in London
    September 18 2004
  • New Zealand tax advice to be legally privileged
    Michael Cullen, New Zealand's finance minister, has promised that tax advice from accountants will be legally privileged as it is from lawyers. The big four accounting firms, which all provide international and corporate tax advice, welcomed the move.
    September 18 2004
  • Olson to receive distinguished service award
    The Tax Executives Institute (TEI) will give its distinguished service award to Pam Olson, former assistant secretary of the US Treasury for tax policy. Olson, who returned to private practice at the law firm Skadden, Arps, Slate, Meagher & Flom, will receive the award at the TEI's annual conference in October.
    September 18 2004
  • Sarkozy continues attack on low corporate tax rates
    French finance minister Nicolas Sarkozy vowed on September 16 2004 to continue his efforts to penalize EU member states that have corporate income tax rates below the EU average. Sarkozy plans to write to all 24 of his fellow EU finance ministers to insist that EU countries rich enough to reduce taxes should not expect structural funds from the EU.
    September 18 2004
  • Australian update: International taskforce targets package schemes
    In recent years, eliminating abusive tax schemes has risen to the top of the agenda for revenue authorities, both locally and internationally
    September 18 2004
  • Indian update: Advance ruling on liaison offices
    A recent Indian authority advance ruling (AAR) examined whether a liaison office (LO) of a foreign company constituted a permanent establishment (PE) in India
    September 18 2004
  • Cimber Air A/S v Skatteministeriet
    Sixth VAT Directive – Article 15(6), (7) and (9) – Exemption of exports outside the Community – Meaning of ‘aircraft used by airlines operating chiefly on international routes’ – Exemption for fuelling and provisioning of domestic flights.
    September 15 2004
  • EU update: Imputation tax credits challenged before the ECJ
    The European Court of Justice (ECJ) is likely to hold that shareholder relief on dividends in the form of an imputation tax credit is incompatible with the free-movement-of-capital principle under articles 56 and 58 of the EC Treaty
    September 11 2004
  • Argentine update: What the new transfer pricing and thin- capitalization rules mean
    The Argentine executive issued Decree No 916/2004 on July 23 2004, which provides clarification and new regulations to the provisions of last year's income tax reform introduced by Law 25.784
    September 11 2004
  • New EU members reject criticism of corporate tax rates
    The EU’s newest members have reacted angrily to criticism from Nicolas Sarkozy, France’s finance minister, that their low corporate tax rates are unfair
    September 11 2004
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